This section applies to cash assistance and basic food programs.
(1) We decide how much of your self-employment income to count by:
(a) Adding together your gross self-employment income and any profit you make from selling your business property or equipment;
(b) Subtracting your business expenses as described in subsection (2) below; and
(c) Dividing the remaining amount of self-employment income by the number of months over which the income will be averaged.
(2) We subtract the greater value of one of the following as a business expense:
(a) Fifty percent of the gross self-employment income total described in subsection (1)(a) in this section even if your costs are less than this; or
(b) The actual verified and allowable costs of producing your self-employment income. If you want us to subtract your actual costs, you must list and give us proof of your expenses within the time limits under WAC
388-406-0030 for us to count them.
(c) We never allow the following expenses when calculating (2)(b):
(i) Federal, state, and local income taxes;
(ii) Money set aside for retirement purposes;
(iii) Personal work-related expenses (such as travel to and from work);
(iv) Net losses from previous periods;
(v) Depreciation; or
(vi) Any amount that is more than the payment you get from a boarder for lodging and meals.
(3) If you have worked at your business for less than a year, we figure your gross self-employment income by averaging:
(a) The income over the period of time the business has been in operation; and
(b) The monthly amount we estimate you will get for the coming year.
(4) For cash assistance, if your self-employment expenses are more than your self-employment income, we do not use this "loss" to reduce income from other self-employment businesses or other sources of income to your assistance unit.
(5) For basic food, we use a "loss" from self-employment farming or fishing income to reduce other sources of income only if you meet the following three conditions:
(a) Someone in your assistance unit is a self-employed farmer or fisher;
(b) Your gross yearly income from farming or fishing is or is expected to be at least one thousand dollars; and
(c) Your allowable costs for farming or fishing are more than your income from farming or fishing.
[Statutory Authority: RCW
74.04.050,
74.04.055,
74.04.057,
74.04.510,
74.08.090, and 7 C.F.R. § 273.11 (b)(3)(iv). WSR 15-09-135, § 388-450-0085, filed 4/22/15, effective 8/1/15. Statutory Authority: RCW
74.04.050,
74.04.055,
74.04.500,
74.04.510,
74.08.090,
74.08A.120, and 2011 1st sp.s. c 15. WSR 13-18-007, § 388-450-0085, filed 8/22/13, effective 10/1/13. Statutory Authority: RCW
74.04.050,
74.04.057,
74.09.470, and
74.08.090. WSR 08-15-010, § 388-450-0085, filed 7/3/08, effective 8/3/08. Statutory Authority: RCW
74.04.050,
74.04.055,
74.04.057,
74.04.510,
74.08.090, and 7 C.F.R. 273.9 and 273.11. WSR 06-08-045, § 388-450-0085, filed 3/30/06, effective 5/1/06. Statutory Authority: RCW
74.04.050,
74.04.055,
74.04.057, and
74.04.510. WSR 03-13-045, § 388-450-0085, filed 6/11/03, effective 8/1/03. Statutory Authority: RCW
74.08.090 and
74.04.510. WSR 01-19-020, § 388-450-0085, filed 9/11/01, effective 10/1/01; WSR 99-16-024, § 388-450-0085, filed 7/26/99, effective 9/1/99. Statutory Authority: RCW
74.04.050,
74.04.055,
74.04.057 and
74.08.090. WSR 98-16-044, § 388-450-0085, filed 7/31/98, effective 9/1/98.]